DAFTAR ISI

LEMBAR PENGESAHAN SKRPSI .................................................................... i

LEMBAR PERSETUJUAN SKRIPSI ................................................................ ii

LEMBAR PERSETUJUAN ARTIKEL............................................................. iii

KATA PENGANTAR .......................................................................................... iv

ABSTRAK ........................................................................................................... vii

ABSTRACT ........................................................................................................ viii

DAFTAR ISI ......................................................................................................... ix

DAFTAR TABEL ............................................................................................... xii

DAFTAR GAMBAR .......................................................................................... xiii

BAB I PENDAHULUAN ..................................................................................... 1

1.1 Latar Belakang ......................................................................................... 1

1.2 Rumusan Masalah .................................................................................... 6

1.3 Tujuan dan Manfaat Penelitian................................................................. 7

BAB II TINJAUAN PUSTAKA.......................................................................... 8

2.1 Akuntansi Keberlanjutan .......................................................................... 8

2.1.1 Akuntansi Keuangan ......................................................................... 9

2.1.2 Akuntansi Sosial ............................................................................... 9

2.1.3 Akuntansi Lingkungan .................................................................... 10

2.2 Teori Stakeholder ................................................................................... 11

2.3 Teori Legitimasi ..................................................................................... 11

2.4 Corporate Social Responsibility ............................................................. 12

2.4.1 Pengertian Corporate Social Responsibility ................................... 12

2.4.2 Arti Penting Corporate Social Responsibility ................................. 13

2.4.3 Langkah perumusan program CSR ................................................. 14

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 2.5 Sustainability Reporting ......................................................................... 15

2.5.1 Pengertian Sustainability Report ..................................................... 15

2.5.2 Manfaat Sustainability Report......................................................... 16

2.5.3 Triple Bottom Line.......................................................................... 17

2.6 Global Reporting Initiative ..................................................................... 18

2.6.1 Pengertian dan latar belakang standar GRI ..................................... 18

2.6.2 Prinsip-prinsip pelaporan dengan standar GRI ............................... 19

2.7 Kinerja Perusahaan ................................................................................. 21

2.7.1 Kinerja Keuangan............................................................................ 21

2.7.2 Nilai Perusahaan.............................................................................. 22

2.8 Hasil Penelitian Sebelumnya .................................................................. 23

2.9 Kerangka Pemikiran ............................................................................... 26

2.10 Hipotesis Penelitian ................................................................................ 29

BAB III METODE PENELITIAN .................................................................... 30

3.1 Pendekatan Penelitian ............................................................................. 30

3.2 Jenis dan Sumber Data ........................................................................... 30

3.3 Metode Penarikan Sampel ...................................................................... 30

3.4 Variabel Penelitian ................................................................................. 32

3.4.1 Variabel Eksogen ............................................................................ 32

3.4.2 Variabel Endogen ............................................................................ 33

3.5 Analisis Data .......................................................................................... 34

3.5.1 Model Analisis ................................................................................ 34

3.5.2 Analisa Statistik Deskriptif ............................................................. 34

3.5.3 Evaluasi Inner Model ...................................................................... 35

3.5.4 Evaluasi Outer Model ..................................................................... 35

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BAB IV HASIL PENELITIAN DAN PEMBAHASAN................................... 37

4.1 Data Penelitian ....................................................................................... 37

4.1.1 Analisis Statistik Deskriptif ............................................................ 37

4.2 Evaluasi Model ....................................................................................... 38

4.2.1 Evaluasi Inner Model ...................................................................... 38

4.2.2 Evaluasi Outer Model ..................................................................... 42

4.3 Uji Hipotesis ........................................................................................... 44

4.4 Pembahasan ............................................................................................ 46

BAB V PENUTUP ............................................................................................... 52

5.1 Kesimpulan ............................................................................................. 52

5.2 Keterbatasan Penelitian .......................................................................... 53

5.3 Saran ....................................................................................................... 53

DAFTAR PUSTAKA .......................................................................................... 55

LAMPIRAN ......................................................................................................... 61

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 DAFTAR TABEL

Tabel 2.1 The Triple Bottom Line ......................................................................... 18

Tabel 2.2 Hasil Penelitian Sebelumnya ................................................................ 23
Tabel 3.1 Purposive Sampling .............................................................................. 31
Tabel 3.2 Daftar perusahaan ................................................................................. 32
Tabel 3.3 Rumus Kinerja Keuangan dan Nilai Perusahaan .................................. 33
Tabel 4.1 Analisis Statistik Deskriptif .................................................................. 37
Tabel 4.2 Outer Loadings ..................................................................................... 38
Tabel 4.3 Cross Loadings ..................................................................................... 39
Tabel 4.4 Composite Reliability dan AVE model Kinerja Keuangan ................... 41
Tabel 4.5 Composite Reliability dan AVE model Nilai Perusahaan ..................... 41
Tabel 4.6 Rasio Heterotrait-monotrait model Kinerja Keuangan ......................... 42
Tabel 4.8 Variance Inflation Factor (VIF) ........................................................... 43
Tabel 4.9 Uji Koefisien Determinasi .................................................................... 43
Tabel 4.10 Hasil Perhitungan Bootstrapping ........................................................ 44

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 DAFTAR GAMBAR

Gambar 1.1 Rata-rata temperatur permukaan global .............................................. 1

Gambar 1.2 Proporsi Kawasan Hutan Terhadap Total Luas Lahan........................ 2
Gambar 2.1 Model Kerangka Akuntansi Berkelanjutan ......................................... 8
Gambar 2.2 Strategi peningkatan penjualan dan pangsa pasar ............................. 14
Gambar 2.4 Kerangka Pemikiran .......................................................................... 28
Gambar 4.1 Model Jalur Perhitungan PLS-Algorithm .......................................... 40

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